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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land to continue to be appraised for |
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ad valorem tax purposes as qualified open-space land following a |
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transfer to a surviving spouse or surviving child. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.54, Tax Code, is amended by adding |
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Subsection (e-1) to read as follows: |
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(e-1) For purposes of Subsection (e), ownership of the land |
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is not considered to have changed if ownership of the land is |
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transferred from the former owner to the surviving spouse or a |
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surviving child of the former owner. |
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SECTION 2. This Act takes effect January 1, 2024. |